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TMI Blog2016 (5) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... lized much more amount than what they paid to the main respondent (the manufacturer). Also there are certain instances of receipt of payment directly by main respondent from UPRNN and such receipt being much higher than the price at which the goods were subjected to tax - Held that:- in the absence of any extra commercial relationship between the dealers and the main respondent, there can be no re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Shri Kamaljeet Singh, Advocate ORDER PER B. RAVICHANDRAN: These four appeals by the Revenue are against the order dated 23.10.2006 of Commissioner (Appeals), Meerut-II. 2. The brief facts of the case are that the main respondent (M/s.M.B. Plywood Industries (P) Ltd. are engaged in the manufacture of flush, doors, block board and shuttering plywood liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpanies. On appeal, the ld. Commissioner (appeals) vide the impugned order set aside the original order and allowed the appeals. Aggrieved by this order, the Revenue is in appeals. 3. Ld. AR reiterated the background of the case and submitted that the two dealers are apparently linked to the main respondent in their financial transactions as they are preferred by the main respondent for supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the sides and examined the appeal records. 6. The only point for decision is whether or not the main respondent short paid central excise duty on account of adopting much less value than the stipulated by the legal provisions. We find that the case of the Revenue is mainly on the ground that the two dealers, who supplied items to UPRNN have realized much more amount than what they paid to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly with UPRNN and to establish the role of SJT and SJE being mere dummies in these transactions. We find the impugned order examined all the allegations made by the Revenue to arrive at the conclusion. In the present appeal, there is nothing on record warranting interference with the said findings. Accordingly, these appeals are dismissed. [Order dictated pronounced in the open court] - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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